Human Capital Update: 30% ruling & highly skilled migrant scheme
By Taxperience on August 2025
In recent weeks, several developments have emerged that may significantly impact the position of international employees in the Netherlands. From renewed political pressure on the 30% ruling to upcoming stricter requirements under the highly skilled migrant scheme, the Dutch governmen …
Box 3 taxation on ‘actual’ return on investment
By Taxperience on August 2025
The Dutch Tax Authorities are now approaching taxpayers individually for each year in which they determine that a declaration for Box 3 taxation on ‘actual’ return on investment basis could be beneficial (instead of box 3 taxation on ‘deemed’ return on investment basis). The form for …
ITR EMEA Tax Awards Shortlist
By Taxperience on August 2025
Taxperience has been shortlisted for the sixth year in a row as Tax Advisory Firm of the Year for the ITR EMEA Tax Awards 2025, and once again as Tax Disputes Advisory Firm of the Year. An achievement we are proud of!
No exception for private real estate investors in counter-evidence scheme Box 3
By Taxperience on June 2025
On Thursday June 12, 2025, the House of Representatives discussed the counter-evidence scheme Box 3 to be implemented. However, the proposed amendments for exceptions for private real estate investors were voted down on the basis of budgetary or feasibility grounds.
New lucrative interest legislation to be proposed
By Taxperience on May 2025
The State Secretary of Finance has indicated that the 2026 Tax Plan may include a legislative proposal to prevent lucrative interest taxation being mitigated by contributing such lucrative interest to a company (for instance NV or BV).
Legislative proposal on actual return in box 3
By Taxperience on May 2025
It has taken some time, but earlier this week the State Secretary finally presented the legislative proposal regarding the ‘box 3 real return taxation regime’ to the Lower House. The proposal is based on real return taxation so that a taxpayer with a low return on investment will pay …
Proposed greening of lease market affects both employers and Director Mayor Shareholders
By Taxperience on May 2025
The State Secretary recently sent the 2025 fiscal policy and implementation agenda to the House of Representatives. However, he also provided an overview of the provisional content of the 2026 tax plan as well as a number of separate legislative proposals.
Taxperience Real Estate Special 2024-2025
By Taxperience on April 2025
Looking Back at 2024 & Ahead to 2025 In the first edition of our Taxperience Real Estate newsletter, we reflect on the most significant tax case law in the real estate sector from 2024. In addition, we provide an overview of the most relevant legislative proposals—particularly tho …
Work-Related Costs Scheme and Small Gifts 2024
By Taxperience on April 2025
Spiced Biscuits, Chocolate Letters, Christmas Treats, and the WKR As the end of the year approaches and the festive season is once again upon us, it's time for spiced biscuits (pepernoten), chocolate letters, and Christmas wreath cookies.
Split transfer tax exemption as of 1 July 2025
By Taxperience on April 2025
The End of Year Decree 2024 includes the new division exemption in transfer tax. This exemption will take effect from 1 July 2025 and contains a number of new conditions and targets two types of demergers: demergers with companies and so-called quarrelsome demergers. Below, we elabora …